2011 (6) TMI 568

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....Alam, Advocate for the Respondent (s)   Per Shri S.S.Kang.   1. Heard both sides.   2. Revenue filed this Appeal against the impugned order passed by Commissioner(Appeals). Briefly stated the facts of the case are that Respondents claimed the benefit of Notification No.33/99-CE dated 08.07.1999. As per the provisions of Notification the exemption is by way of refund and the....

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....ims are time barred. It is also submitted that adjudicating authority has ignored the doctrine of strict construction of statute. The Notification under consideration provides for time limit for making refund claim and the condition of Notification cannot be ignored and the Notification has to be read strictly.   4. We find that the eligibility of benefit of Notification No.33/99-CE is dec....